Examlex
_______ is a unit that can add two inputs.
Depreciation Tax Shield
A reduction in taxable income that results from the allowance for depreciation expenses, providing a beneficial impact on cash flow.
Lease-Purchase Analysis
The process of assessing the financial and operational aspects of deciding whether to lease or purchase equipment or property.
Capital Lease
A long-term lease agreement that allows the lessee to effectively own an asset without having it on their balance sheet.
Lease Transfers Ownership
A lease agreement that includes a provision allowing the lessee to acquire ownership of the asset at the end of the lease term.
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